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PwC by Your Side 24/7: New Rules for Completing the IPC18 Form

July 11, 2019

Ministry of Finance Order no. 126/4 October 2017, regarding the approval of the Tax return on withholding tax, health insurance contributions and calculated social security contributions (Form IPC18) and the instructions for filling it in (“MoF Order 126/2017”), has been amended.

As of 5 July 2019:
• The “Classification of insured persons categories” has been amended so that study leave and supplementary paid holiday granted under collective labour agreements should be reported separately.

• The method for filling in the IPC18 Form’s Table no. 3 has been amended to reflect:

- the insurance benefits to be calculated by employers as of 1 July 2019 (sick leave allowances caused by ordinary illnesses or accidents not related to work established and paid on behalf of the employer; sick leave allowances caused by work accident or professional diseases (irrespective of the financing source)), and
- social security benefits paid from the social security budget for sick leave granted up to and including 30 June 2019, and for those that continue after this date.

• Doubling of the reported periods is not permitted, except for situations where the employee is called back from annual leave. Thus, the so-called “3-way reflection method” – as detailed in the Methodological indications regarding reporting of the activity periods and categories of insured persons in the IPC18 form as of 1 July 2019 – is applied when reporting insured income and related social security contributions.

The Information for establishing social and medical rights related to labour relations (IRM19 Form) has been supplemented.

[Source: Ministry of Finance Order no. 98 dated 28 June 2019, Official Monitor no. 218-222 (7141-7145) dated 5 July 2019]

We are at your disposal with additional information on the above subject or any other issues of interest to you.

Yours faithfully

PwC TLS Moldova Team

Va informam ca a fost modificat Ordinul Ministerului Finantelor nr. 126 din 4 octombrie 2017 cu privire la aprobarea formularului tipizat (Forma IPC18) Darea de seama privind retinerea impozitului pe venit, a primelor de asigurare obligatorie de asistenta medicala si a contributiilor de asigurari sociale de stat obligatorii calculate si a Instructiunii cu privire la modul de completare a formularului nominalizat („Ordinul MF 126/2017”).

Astfel, incepand cu 5 iulie 2019:
• este modificat „Clasificatorul categoriilor persoanelor asigurate”, conform caruia concediul de studii si concediul suplimentar platit acordat in baza contractului colectiv de munca vor fi raportate separat.

• se modifica modalitatea de completare a tabelului nr. 3 al Formei IPC18, in care se vor reflecta:
- prestatiile de asigurari sociale care raman a fi calculate de angajator dupa 1 iulie 2019 (indemnizatiile pentru incapacitate temporara de munca cauzata de boli obisnuite sau de accidente nelegate de munca, stabilite si platite din contul angajatorului, indemnizatiile pentru incapacitate temporara de munca cauzata de un accident de munca sau de o boala profesionala (indiferent de sursa de finantare)) si
- prestatiile de asigurari sociale acoperite din mijloacele bugetului de asigurari sociale pentru concediile medicale acordate pana la 30 iunie 2019 inclusiv, precum si cele care continua dupa aceasta data.

• nu se accepta dublarea perioadelor, cu exceptia cazurilor de rechemare a angajatului din concediul de odihna anual. Astfel, la raportarea venitului asigurat si a contributiilor de asigurari sociale aferente se va aplica asa-numita „metoda de reflectare in 3 randuri” – detaliata in Indicatiile metodice cu privire la declararea perioadelor de activitate si categoriilor persoanelor asigurate in Darea de seama IPC18 incepand cu 1 iulie 2019.

Totodata, a fost completat formularul Informatiei privind stabilirea drepturilor sociale si medicale aferente raporturilor de munca (Forma IRM19).

[Sursa: Ordinul Ministerului Finantelor nr. 98 din 28 iunie 2019, publicat in Monitorul Oficial al Republicii Moldova nr. 218 - 222 (7141 – 7145) din 5 iulie 2019]

Va stam la dispozitie cu informatii suplimentare privind subiectul de mai sus sau orice alte probleme de interes pentru dumneavoastra.

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